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Line 297 - Miscellaneous deductions

Line 297 - Miscellaneous deductions

On line 297, enter the amount of the deduction to which you are entitled and, in box 296, enter the corresponding number from the list below. If you are claiming more than one deduction, enter the total on line 297 and "88" in box 296.

02

Security option deduction

03

Deduction for foreign researchers

04

Deduction for foreign experts

05

Deduction for foreign researchers on a post-doctoral internship

06

Deduction for foreign specialists

07

Deduction for foreign producers or foreign individuals holding a key position in a foreign production filmed in Québec

08

Deduction for employment income earned on a vessel

09

Deduction for employees of an international financial centre (IFC)

12

Deduction for income exempt under a tax treaty

13

Deduction for share- and security-issue expenses related to Québec resources

14

Deduction for employees of certain international organizations

16

Deduction for copyright income

17

Deduction for shares received in exchange for mining property

19

Deduction for foreign professors

20

Deduction for foreign farm workers

21

Income-averaging deduction for forest producers

22

Deduction for patronage dividends received from a cooperative

23

Canadian Forces personnel and police deduction

24

Deduction for a repayment of the Universal Child Care Benefit

25

Deduction for the repayment of income from a registered disability savings plan (RDSP)

If you are claiming any of the deductions listed in points 3 to 6, 8, 19, 22 and 23, and nothing is shown in respect of the deduction(s) on your RL-1 slip, contact your employer.

You must keep all supporting documents pertaining to the deductions you claim. For example, for the deductions mentioned in points 3 through 9 and 19, you must keep the certificate issued by the relevant government department or agency.

02 Security option deduction

Your deduction is equal to the total of the amounts shown in boxes L-9 and L-10 of your RL-1 slip.

If you cashed out your security option rights without acquiring securities, you are entitled to the security option deduction, provided an amount is shown in box L-8 of your RL-1 slip, or in box 86 of your T4 slip (if you did not receive an RL-1 slip). If you are entitled to the deduction, enter on line 297 the amount shown in box L-9 of your RL-1 slip. If you did not receive an RL-1 slip, enclose a copy of your T4 slip with your return and contact us.

Deferred taxation of the benefit from a security option

If you are including a taxable benefit in your income on line 101 because you sold shares or mutual fund units and had previously elected to defer taxation of the benefit until the year of sale of the securities, you can enter, on line 297, an amount equal to 25% of the benefit included on line 101.

Stock option deduction for foreign specialists

Special rules apply if, on line 101, you include a taxable benefit related to a stock option, and all three of the statements below apply to your situation.

For more information, contact us.

Security option deduction on donated securities

If you donated mutual fund units or listed shares to a charity, to another qualified donee or to a private foundation, and you are including a taxable benefit in your income (line 101) because you exercised an option to purchase such securities in 2020, you can enter, on line 297, an amount equal to 50% of the benefit included on line 101. If the fair market value of the units or shares at the time of the donation was less than their value at the time the option was exercised, contact us to determine the amount you can deduct.

03 Deduction for foreign researchers

Your deduction is equal to the result of the following calculation: Add the deductions you are claiming on lines 105, 205 and 207 for income entitling you to the deduction for foreign researchers. Multiply the total by the exemption rate shown in box A-14 of your RL-1 slip. Subtract the result from the amount shown in box A-10 of your RL-1 slip.

04 Deduction for foreign experts

Your deduction is equal to the result of the following calculation: Add the deductions you are claiming on lines 105, 205 and 207 for income entitling you to the deduction for foreign experts. Multiply the total by the exemption rate shown in box A-14 of your RL-1 slip. Subtract the result from the amount shown in box A-12 of your RL-1 slip.

05 Deduction for foreign researchers on a post-doctoral internship

Your deduction is equal to the result of the following calculation: Add the deductions you are claiming on lines 105, 205 and 207 for income entitling you to the deduction for foreign researchers on a post-doctoral internship. Multiply the total by the exemption rate shown in box A-14 of your RL-1 slip. Subtract the result from the amount shown in box A-11 of your RL-1 slip.

06 Deduction for foreign specialists

Your deduction is equal to the result of the following calculation: Add the deductions you are claiming on lines 105, 205 and 207 for income entitling you to the deduction for foreign specialists. Multiply the total by the exemption rate shown in box A-14 of your RL-1 slip. Subtract the result from the amount shown in box A-9 of your RL-1 slip.

07 Deduction for foreign producers or foreign individuals holding a key position in a foreign production filmed in Québec

If you were not resident in Canada in 2020 but you spent at least 183 days in Québec, you can claim this deduction provided you received remuneration as a foreign producer, as a foreign individual holding a decision-making position in a foreign production filmed in Québec or as a foreign individual holding a key position in such a production. The amount you deduct cannot be greater than the remuneration you received in any of these respects in 2020 and included on line 101, minus any related deductions. If you were self-employed, the amount you deduct cannot be greater than the net business income you earned in any of these respects and included in your income.

If you spent fewer than 183 days in Québec, contact us.

08 Deduction for employment income earned on a vessel

If you earned employment income as a Québec sailor on a vessel engaged in international freight transportation that was operated by an eligible shipowner, you may be entitled to a deduction for the remuneration you received from your employer for 2020. Enter the amount shown in box A-6 of your RL-1 slip.

09 Deduction for employees of an international financial centre (IFC)

If you carried out the duties of a foreign specialist, you may be entitled to a deduction. To determine the amount of the deduction, do the following calculation: Multiply the total income that you earned in 2020 during the period in which you worked as a foreign specialist for an IFC by the exemption rate shown in box A-14 of your RL-1 slip.

12 Deduction for income exempt under a tax treaty

You can deduct the total of the amounts included in your income that are exempt from income tax under a tax treaty or agreement concluded between a foreign country and Québec or Canada. For example, you can deduct a pension from a foreign country if a tax treaty or agreement so provides.

Deduction for U.S. Social Security benefits

Under the Convention Between Canada and the United States of America with Respect to Taxes on Income and on Capital, you can claim a deduction equal to 15% of the U.S. Social Security benefits included in your income.

However, if you were a Canadian resident throughout a period beginning before January 1, 1996, and ending in 2020, and you received U.S. Social Security benefits every year during that period, you can claim a deduction equal to 50% of the U.S. Social Security benefits you received in 2020.

The 50% deduction also applies if you received benefits as a surviving spouse and all of the following conditions are met:

13 Deduction for share- and security-issue expenses related to Québec resources

You can deduct expenses incurred to issue shares or securities related to Québec resources if the expenses were waived in your favour.

The amount of such expenses is shown in box H of your RL-11 slip or in box 65 of your RL-15 slip.

14 Deduction for employees of certain international organizations

You can deduct the net income you earned as an employee of the United Nations or a specialized agency related to the United Nations in accordance with the Charter of the United Nations. Your net income is your employment income minus any related deductions. However, if you worked for an international organization established in Québec, you can deduct the portion of your income that relates to the employment duties you carried out in Québec only if the organization has concluded an agreement with the Québec government.

16 Deduction for copyright income

If you are a professional artist within the meaning of the Act respecting the professional status of artists in the visual arts, arts and crafts and literature, and their contracts with promoters or an artist within the meaning of the Act respecting the professional status and conditions of engagement of performing, recording and film artists, you may be entitled to a deduction, for 2020, for income from copyrights of which you, as an author or performing artist, are the first owner. Copyrights include public lending rights.

You can claim this deduction if the total copyright income included in your business income or shown in box H-2 of your RL-3 slip is less than $60,000. To calculate the amount you can claim, complete Work Chart 297.

Copyright income

Income from copyrights and public lending rights included in an individual's income, minus the amounts deducted as expenses incurred to collect the income.

NOTE

For a performing artist, this income includes income from copyrights for a performance, the right to equitable remuneration for a sound recording, and the right to remuneration for the reproduction of a sound recording for private use.

17 Deduction for shares received in exchange for mining property

If you disposed of (sold, transferred, exchanged, gave, etc.) shares that you received in exchange for mining property while you were a prospector, you can deduct 50% of the amount included in your 2020 income in this respect.

19 Deduction for foreign professors

Your deduction is equal to the result of the following calculation: Add the deductions you are claiming on lines 105, 205 and 207 for income entitling you to the deduction for foreign professors. Multiply the total by the exemption rate shown in box A-14 of your RL-1 slip. Subtract the result from the amount shown in box A-13 of your RL-1 slip.

20 Deduction for foreign farm workers

If you were not resident in Canada in 2020 but you spent at least 183 days in Québec, you can claim a deduction equal to the result of the following calculation: Subtract, from the remuneration you received in 2020 for employment held in Québec as a foreign farm worker, the deductions related to that employment. Multiply the result by 50%.

If you spent fewer than 183 days in Québec, contact us.

Foreign farm worker

A seasonal farm worker who holds a work permit issued by Immigration, Refugees and Citizenship Canada under one of the following streams of the Temporary Foreign Worker Program:

  • the Seasonal Agricultural Worker Program; or

  • the Agricultural Stream

21 Income-averaging deduction for forest producers

If, under the Sustainable Forest Development Act, you are a certified forest producer (or a member of a partnership that is a certified forest producer) regarding a private forest, you can request that a portion of the net income generated by non-retail sales of timber produced in the private forest be averaged over a period not exceeding seven or ten years, provided that the sales are made to a buyer with an establishment in Québec and that you were resident in Québec on December 31, 2020.

The amount deducted for the year must be included-in whole or in part- in calculating your taxable income for one or more of the next seven or ten years. See point 8 in the instructions for line 276.

Enclose the following with your tax return:

22 Deduction for patronage dividends received from a cooperative

Your deduction is equal to the amount shown in box O-2 of your RL-1 slip. If, in 2020, you were a member of a partnership that received patronage dividends in the form of preferred shares in a qualified cooperative, you can claim a deduction based on your interest in the partnership.

23 Canadian Forces personnel and police deduction

If you are a member of the Canadian Forces or a police officer and you are deployed on an international mission (regardless of the risk level), you can enter the amount in box A-7 of your RL-1 slip on line 297 of your return.

24 Deduction for a repayment of the Universal Child Care Benefit

You can deduct the amounts repaid in 2020 with regard to a Universal Child Care Benefit that you were required to include on line 278 of your return for the year or a previous year.

25 Deduction for a repayment of income from a registered disability savings plan (RDSP)

You can deduct the amounts repaid in 2020 under the Canada Disability Savings Act that you had to enter on line 278 of your income tax return for the year or a previous year.